Tervise ja Spordi Edendamise Selts is a MTÜ based in Tartu linn, registry code 80304205, status: active. Main activity: Activities of fitness centres. According to EMTA, turnover for Q3 2026 was €64 315 with 5 employees.
Turnover
64 315 €
↓ 16.3%vs Q2 2026
State taxes
15 052 €
↑ 4.5%vs Q2 2026
Labour taxes
6 845 €
↓ 7.4%vs Q2 2026
Employees
5
−3vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Sports activities and amusement and recreation activities · EMTAK 93
Turnover · Q3 202664 315 €
above 82% of companies
industry median 13 701 € · companies in the industry: 1 404
Labour taxes per employee1 369 €
above 59% of companies
industry median 1 179 € · companies in the industry: 1 807
Revenue · 20250 €
above 5% of companies
industry median 0 € · companies in the industry: 8 615
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 64 315 € · −16.3% vs Q2 2026 · industry median 13 701 € · above 82% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 369 € · +48.2% vs Q2 2026 · industry median 1 179 € · above 59% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · −37.5% vs Q2 2026State taxes, € Q3 2026: 15 052 € · +4.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
64 315
15 052
6 845
5
Q2 2026
76 851
14 400
7 390
8
Q1 2026
78 583
14 781
7 736
8
Q4 2025
73 458
14 265
7 725
8
Q3 2025
86 301
18 355
6 316
8
Q2 2025
81 573
13 335
7 551
5
Q1 2025
73 332
11 276
4 929
6
Q4 2024
98 351
10 204
3 741
5
Q3 2024
67 046
9 996
3 128
6
Q2 2024
70 981
7 940
3 336
7
Q1 2024
63 577
8 211
3 446
8
Q4 2023
71 297
8 946
3 500
8
Q3 2023
63 294
10 818
3 392
8
Q2 2023
72 712
8 368
3 174
9
Q1 2023
64 163
9 321
3 509
12
Q4 2022
75 158
8 784
3 262
10
Q3 2022
68 310
9 975
2 940
11
Q2 2022
71 944
8 318
2 689
11
Q1 2022
49 040
6 102
4 216
10
Labour taxes per employee per month
456 €
Turnover per employee in the quarter
12 863 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 0 € · industry median 0 € · above 5% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -25 553 € · −175.8% vs 2024 · industry median 10 € · above 2% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 119 462 € · −20.5% vs 2024Equity, € thousand 2025: 80 855 € · −24.0% vs 2024Employees2025: 1 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Sports activities and amusement and recreation activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
0
-25 553
66 654
119 462
80 855
1
2024
0
33 691
37 011
150 198
106 408
0
2023
0
46 280
36 574
109 888
72 717
0
2022
0
27 736
32 456
124 789
26 437
0
2021
0
30 270
39 672
118 351
-1 299
1
2020
0
28 220
51 712
60 733
-31 569
2
2019
0
-28 625
78 528
22 040
-59 789
3
2018
—
—
—
—
—
5
2017
—
—
—
—
—
9
2016
—
—
—
—
—
6
2015
—
—
—
—
—
6
2014
—
—
—
—
—
4
2013
—
—
—
—
—
2
2012
—
—
—
—
—
0
2011
—
—
—
—
—
0
2010
—
—
—
—
—
0
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
-8.7 %
Net profit / revenue
Return on equity (ROE)
-31.6 %
Net profit / equity
Return on assets (ROA)
-21.4 %
Net profit / assets
Equity ratio
67.7 %
Equity / assets
Debt ratio
32.3 %
Liabilities / assets
Current ratio
2.98
Current assets / current liabilities
Revenue per employee
295 380 €
Revenue / average full-time employees
Labour cost per employee per month
5 555 €
Labour costs / employees / 12 months (incl. employer taxes)
